6. Fel Energy vs. Province of Batangas.pdf - 6 G.R No 168557 FELS ENERGY INC Petitioner vs THE PROVINCE OF BATANGAS and THE OFFICE OF THE PROVINCIAL

6. Fel Energy vs. Province of Batangas.pdf - 6 G.R No...

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6. G.R. No. 168557 February 16, 2007 FELS ENERGY, INC., Petitioner, vs. THE PROVINCE OF BATANGAS and THE OFFICE OF THE PROVINCIAL ASSESSOR OF BATANGAS, Respondents. DOCTRINE: Article 415 (9) of the New Civil Code provides that “docks and structures which, though floating, are intended by their nature and object to remain at a fixed place on a river, l ake, or coast” are considered immovable property. Thus, power barges are categorized as immovable property by destination, being in the nature of machinery and other implements intended by the owner for an industry or work which may be carried on in a building or on a piece of land and which tend directly to meet the needs of said industry or work. FACTS: On January 18, 1993, National Power Corporation (NPC) entered into a lease contract with Polar Energy, Inc. over 3×30 MW diesel engine power barges moored at Balayan Bay in Calaca, Batangas. The contract, denominated as an Energy Conversion Agreement, was for a period of five years. Article 10 states that NPC shall be responsible for the payment of taxes. (other than (i) taxes imposed or calculated on the basis of the
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